Chennai's dedicated GST practice · GSTR-1 due 11th · GSTR-3B due 20th/22nd
| Form | Frequency | Due Date | Applies To |
|---|---|---|---|
| GSTR-1 | Monthly | 11th of the following month | Regular taxpayers with turnover above Rs.5 crore, or those who have not opted for the QRMP scheme |
| GSTR-1 | Quarterly (QRMP) | 13th of the month following the quarter | Regular taxpayers with turnover up to Rs.5 crore who have opted for the QRMP scheme |
| IFF | Monthly (optional, first two months of each quarter) | 13th of the following month | QRMP taxpayers who wish to pass on input tax credit to B2B buyers monthly |
| GSTR-3B | Monthly | 20th of the following month | Regular taxpayers filing monthly returns |
| GSTR-3B | Quarterly (QRMP) | 22nd of the month following the quarter for Tamil Nadu | QRMP taxpayers registered in Tamil Nadu and other Category X states; monthly tax paid via PMT-06 by the 25th |
| CMP-08 | Quarterly | 18th of the month following the quarter | Composition scheme taxpayers paying self-assessed tax |
| GSTR-4 | Annual | 30 June following the financial year | Composition scheme taxpayers filing their annual return |
| GSTR-5 | Monthly | 13th of the following month | Non-resident taxable persons registered under GST |
| GSTR-6 | Monthly | 13th of the following month | Input Service Distributors distributing credit to branches |
| GSTR-7 | Monthly | 10th of the following month | Persons required to deduct TDS under GST, such as government departments and notified entities |
| GSTR-8 | Monthly | 10th of the following month | E-commerce operators required to collect TCS on supplies made through their platform |
| GSTR-9 | Annual | 31 December following the financial year | Regular taxpayers; exempt for aggregate turnover up to Rs.2 crore from FY 2024-25 onwards |
| GSTR-9C | Annual | 31 December following the financial year, along with GSTR-9 | Taxpayers with aggregate turnover above Rs.5 crore, filing a self-certified reconciliation statement |
| ITC-04 | Half-yearly or annual | 25 October and 25 April for turnover above Rs.5 crore; 25 April annually for turnover up to Rs.5 crore | Manufacturers sending inputs or capital goods to job workers |
| RFD-11 (LUT) | Annual renewal | Before the start of each financial year, ideally by 31 March | Exporters and suppliers to SEZ units making zero-rated supplies without payment of IGST |
· Section 2, Central Goods and Services Tax Act, 2017 - clauses (17) business, (31) consideration, (52) goods, (75) money, (101) securities and (102) services
Section 2 carries 121 definitions, but four of them decide whether GST touches a transaction at all: goods, services, consideration and business. Get these right and most GST notices answer themselves before you reach the rate.
· GSTN Advisory dated 29 July 2026, "Advisory on Keeping on Hold the Proposed e-Way Bill Enhancements" (https://www.gst.gov.in/newsandupdates/read/668)
GSTN has kept the proposed e-Way Bill enhancements on hold until further notice. The mandatory Ship-to GSTIN field and the new e-Way Bill closure facility, both due from 1 August 2026, will not take effect, and the earlier advisories are being withdrawn from the portal.
· Section 1, Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017 dated 12 April 2017); Notification No. 1/2017-Central Tax dated 19 June 2017; Notification No. 9/2017-Central Tax dated 28 June 2017
The first post in our section-by-section GST series. Section 1 looks trivial, but it settles three things every later dispute depends on: the name of the Act, the territory it covers, and the exact date each provision came alive.
Input tax credit lets you set off the GST you paid on purchases against the GST you collect on sales. This guide explains who can claim it, the conditions, and the common reasons it gets blocked.
· M. Tex International v. The State Tax Officer, Madras High Court, order dated 20 July 2026
The Madras High Court has held that the Section 128A waiver is meant for taxpayers who accept the tax and seek relief only from interest and penalty. Where the demand itself is disputed, the correct remedy is an appeal under Section 107.
2026-07-01 · GSTN portal advisory, July 2026
The GST portal has opened the facility to view and amend your system-computed aggregate annual turnover for FY 2025-26 between 1 July and 31 July 2026. Turnover drives e-invoice applicability, QRMP eligibility and annual return requirements, so businesses should compare the portal figure with their books and raise a correction within the window if the two do not match.
2026-06-17 · GSTN Advisory dated 17 June 2026
GSTN has announced changes to the e-invoice and e-way bill APIs taking effect from 1 August 2026. Where shipment details are provided, the Ship-to GSTIN becomes a mandatory field, and a new voluntary facility lets the supplier, recipient or transporter close an e-way bill once delivery is completed. Businesses using ERP or billing software integrations should update them before the cut-off.
2026-05-07 · Ministry of Finance notification dated 7 May 2026
The Principal Bench of the GST Appellate Tribunal has been empowered to function as the National Appellate Authority for Advance Ruling. Businesses that receive conflicting advance rulings from authorities in different states now have a single national forum to resolve the conflict, bringing greater certainty on classification, rate and taxability questions for companies operating across states.
2026-04-21 · Notification 01/2026-Central Tax dated 21 April 2026
CBIC extended the due date for filing GSTR-3B for the March 2026 tax period to 21 April 2026, giving taxpayers a day beyond the normal 20th deadline. Such extensions are exceptional, so businesses should continue planning cash flows around the standard due date each month, since interest at 18 percent per annum runs from the due date on tax paid late.
2026-03-30 · G.S.R. 225(E) dated 30 March 2026
The Government has notified the Goods and Services Tax Settlement of Funds Rules, 2026, which govern how IGST collections are apportioned between the Centre and the states. This is a back-end administrative reform with no direct filing impact for taxpayers, but it strengthens the machinery that settles the tax collected on inter-state supplies and refunds routed through IGST.
2025-12-01 · GST Council 56th meeting decision
The long-awaited GST Appellate Tribunal has become operational, with benches taking up appeals from December 2025 as decided by the GST Council. Taxpayers whose first appeals were rejected earlier finally have a dedicated second appellate forum, and a special window allows appeals against past orders to be filed up to 30 June 2026. Disputed demands need no longer go straight to the High Court.
2025-11-01 · GSTN Advisory, Rule 14A CGST Rules, effective 1 November 2025
An optional simplified registration scheme under new Rule 14A of the CGST Rules took effect from 1 November 2025. Low-risk applicants whose output tax liability on supplies to registered persons does not exceed Rs.2.5 lakh per month can opt in and receive registration automatically within three working days, based on Aadhaar authentication. Small businesses and startups benefit from faster, largely automated approval.
2025-10-18 · CBIC Notification, October 2025
The due date for the September 2025 GSTR-3B was extended from 20 October to 25 October 2025 because the normal deadline fell within the Diwali holiday cluster. Quarterly QRMP taxpayers received a corresponding extension. The relief followed representations from professional bodies, and the change was reflected on the GST portal with a formal notification issued by CBIC.
2025-10-08 · GSTN Advisory dated 8 October 2025
GSTN issued an advisory confirming that even after the Invoice Management System, input tax credit continues to auto-populate from GSTR-2B into GSTR-3B without manual re-entry. GSTR-2B is generated on the 14th of each month based on the accept, reject or pending actions taken on supplier records in IMS, so buyers should complete those actions before that date every month.
2025-10-03 · Instruction 06/2025-GST dated 3 October 2025
For refund claims filed on or after 1 October 2025, 90 percent of the amount claimed on zero-rated supplies such as exports and SEZ supplies is sanctioned provisionally based on system-driven risk evaluation, without waiting for detailed scrutiny. This implements the 56th GST Council decision and substantially improves working capital for exporters, with the balance released after regular processing.
2025-09-23 · GSTN Advisory dated 23 September 2025
GSTN announced refinements to the Invoice Management System ahead of the October 2025 tax period. Credit notes and downward amendments can now be kept pending for only one tax period, and recipients can declare the extent of input tax credit reversal when acting on a credit note. Buyers must review supplier documents on IMS every month before filing GSTR-3B.
2025-09-22 · CBIC rate notifications dated 17 September 2025, effective 22 September 2025
The rationalised GST rate structure took effect on 22 September 2025. Most goods and services now attract either 5 percent or 18 percent, the 12 percent and 28 percent slabs stand abolished, and a special 40 percent rate applies to selected luxury and sin goods. Tobacco and pan masala continue at earlier rates with compensation cess until the cess loans are repaid.
2025-09-22 · GST Council 56th meeting, CBIC rate notifications dated 17 September 2025
With effect from 22 September 2025, GST on individual life insurance policies and individual health insurance policies, including family floater and senior citizen plans, stands exempted. Policyholders no longer pay the earlier 18 percent tax on these premiums, making insurance meaningfully cheaper for households. Reinsurance of these policies is also exempt, as recommended by the GST Council.
2025-09-17 · Notification 15/2025-Central Tax dated 17 September 2025
CBIC has exempted registered persons with aggregate annual turnover up to Rs.2 crore from filing the annual return GSTR-9 for FY 2024-25 and onwards. Small businesses save a significant year-end compliance burden, though they must continue filing their regular monthly or quarterly returns and maintain proper records. Larger taxpayers still file GSTR-9 by 31 December.
2025-09-17 · Notification 14/2025-Central Tax dated 17 September 2025
Alongside the move to risk-based 90 percent provisional refunds, CBIC notified the categories of registered persons who will not be granted refunds on a provisional basis for zero-rated supplies, covering cases flagged as higher risk. Exporters should ensure clean compliance history and accurate documentation so their claims qualify for the fast-track provisional sanction route rather than full scrutiny.
2025-09-12 · Circular 251/08/2025-GST dated 12 September 2025
A detailed circular has settled long-standing disputes on post-sale discounts. Buyers need not reverse input tax credit when a supplier issues a financial or commercial credit note, since the original transaction value is unchanged. Routine self-driven promotional activities by dealers are not taxable services, while specifically contracted promotion with separate consideration is taxable. Documentation and agreement terms remain critical.
2025-09-03 · GST Council 56th meeting press release
Meeting in New Delhi on 3 September 2025, the GST Council approved a two-slab rate structure of 5 percent and 18 percent with a 40 percent demerit rate, exemption for individual life and health insurance, risk-based provisional refunds, a simplified registration scheme for small businesses, and operationalisation of the GST Appellate Tribunal. Most rate changes applied from 22 September 2025.
2025-07-01 · GSTN Advisory on hard-locking of GSTR-3B, 2025
From the July 2025 tax period, the outward tax liability auto-populated in GSTR-3B from GSTR-1, IFF or GSTR-1A can no longer be edited manually. Any correction to reported sales must be routed through GSTR-1A before GSTR-3B is filed. Businesses should get invoices right in GSTR-1 the first time, since the summary return simply follows it.
2025-07-01 · GSTN Advisory on E-Way Bill 2.0, June 2025
GSTN launched the E-Way Bill 2.0 portal from 1 July 2025 as a fully inter-operable second platform alongside the existing e-way bill portal. Taxpayers and transporters can generate, update and extend e-way bills on either portal, with data synchronised in real time between the two. The dual set-up ensures business continuity even if one portal faces downtime.
2025-06-30 · Section 128A CGST Act, Notification 21/2024-Central Tax
The waiver scheme under Section 128A allowed taxpayers with demand notices under Section 73 for FY 2017-18 to 2019-20 to pay the tax and obtain full waiver of interest and penalty. Tax had to be paid by 31 March 2025 and waiver applications in SPL-01 or SPL-02 filed by 30 June 2025, closing a major one-time dispute settlement opportunity.
2025-06-18 · GSTN Advisory dated June 2025, Finance Act 2023
GSTN announced that from the July 2025 tax period the portal blocks filing of GST returns once three years have passed from their due date, as legislated by the Finance Act, 2023. The bar covers GSTR-1, GSTR-3B, GSTR-4, GSTR-7, GSTR-8, GSTR-9 and other returns. Businesses with old pending returns must clear the backlog before it becomes permanently impossible.
2025-05-01 · GSTN Advisory on Table 12 of GSTR-1, Phase 3
Phase 3 of HSN reporting took effect from the May 2025 return period. HSN codes in Table 12 of GSTR-1 must be selected from a dropdown instead of manual entry, and the HSN summary is bifurcated into separate B2B and B2C tables with in-built validations. Businesses should map every product and service to the correct HSN or SAC code in their billing software.
2025-04-01 · GSTN Advisory dated 17 December 2024
Multi-factor authentication became mandatory for all taxpayers on the e-way bill and e-invoice systems from 1 April 2025, after a phased rollout that began with turnover above Rs.20 crore from January 2025 and above Rs.5 crore from February 2025. Every login now needs an OTP in addition to the password, so businesses must keep registered mobile numbers current.
2025-04-01 · GSTN Advisory dated 5 November 2024
From 1 April 2025, taxpayers with aggregate annual turnover of Rs.10 crore and above cannot report invoices on the Invoice Registration Portal more than 30 days after the invoice date. The restriction, earlier limited to turnover above Rs.100 crore, means delayed invoices are rejected outright and no IRN is generated, so billing teams must report e-invoices promptly.
2025-01-01 · GSTN Advisory on e-way bill restrictions, December 2024
From 1 January 2025, an e-way bill can be generated only against a base document, such as an invoice, that is not more than 180 days old, and the total validity of an e-way bill cannot be extended beyond 360 days from its original generation. The change curbs misuse of old invoices for goods movement and tightens supply chain discipline.
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